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2002 (8) TMI 500

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....the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  In this appeal the appellant is challenging the dismissal of their appeal as pre-mature by Commissioner (Appeals) after recording in his order that the order-in-original is a non-speaking order with regard to change of classification in respect of seal kit, sealing ring and shaft seal had been declared under sub-heading 40....